Section 97 of the Finance Act 2001 is amended -

(a) by substituting the following for subsection (1):

"(1) For the purposes of this Part the following are excisable products:

(a) until such day as the Minister for Finance may appoint by order under section 86 of the Finance Act 2003 for the coming into operation of section 75 of that Act -

(i) spirits chargeable with the duty of excise imposed by paragraph 4(2) of the Order of 1975;

(ii) wine chargeable with the duty of excise imposed by paragraph 5(2) of the Order of 1975;

(iii) made wine chargeable with the duty of excise imposed by paragraph 6(2) of the Order of 1975;

(iv) beer chargeable with the duty of excise imposed by section 90 of the Finance Act 1992;

(v) cider and perry chargeable with the duty of excise imposed by paragraph 8(2) of the Order of 1975;

(b) from such day as the Minister for Finance may appoint by order under section 86 of the Finance Act 2003 for the coming into operation of section 75 of that Act, alcohol products (within the meaning given by section 73 of that Act) chargeable with the duty of excise imposed by the said section 75;

(c) tobacco products chargeable with the duty of excise imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act 1977;